1.7Property Development – Trading or Capital
A decision of the Appeal Commissioners from 2004 is a good illustration of the above principles in operation, although it must be stressed that the age...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
Taxation of Property Transactions, Finance (No. 2) Act 2013
Taxation of Property Transactions, Finance Act 2010